2010 (9) TMI 314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1-3-2001, fillers and putties are notified to be assessed duty as per the provisions of Section 4A of the Central Excise Act, 1944. The contention of the appellant is that their product is classifiable under Heading 3214 of the Central Excise Tariff which covers Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings, etc. The contention is that their product is falling in 'other mastics' and does not cover under the Notification No. 5/2001. In the year 2002, by Notification No. 13/2002 dated 1-3-2002, all goods classifiable under Heading 3214 of the Tariff were notified to be assessed under Section 4A of the Central Excise Act and with effect from 1-3-2002 they are paying duty on MRP basis und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....putty. Therefore, the putties are notified by Notification No. 5/2001 dated1-3-2001to be assessed under Section 4A of the Act, as the goods in question are putties as per the HSN Explanatory Notes. Therefore, the demand is rightly made. It is also submitted that in the market the putty is sold and known as putty. 3. We find that the appellants are manufacturing the goods which are described as : "(i)   M-seal General Purpose Putty Chapter sub-heading No. 3214.00 (ii)  M-seal-Instant/Phataphat/White/Super Phataphat Putty Chapter sub-heading No. 3214.00 (iii) M-seal General purpose fast curing putty (iv) M-Seal Easimix 20 (v)  M-Seal GP Epoxy Compound etc." 4. The Chapter Heading 32.14 of the Tariff co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the same is to be considered as 'other mastics' classifiable under Chapter Heading 32.14 of the Tariff. Further, we find that while Notification No 13/02 all products classifiable under Heading 3214 of the Tariff were specified to be assessed under Section 4A of the Act, we find from the notes to Budget where it has been stated specifically that the scheme has been extended to resins cement, caulking compounds and other mastics. The relevant portion of the Budget Note is reproduced below : "1.22 The scheme of MRP based assessment has been extended to the following items : XXX 6. Resin cements, caulking compounds and other mastics; painters' fillings, non-refractory surfacing preparations for facades, indoor walls, floo....